Roczniki Akademii Rolniczej w Poznaniu - Seria Ekonomia

Issue CCCLXXVII (5) 2006

Authors: Anna Bieniasz, Zbigniew Gołaś

Tytuł: Zróżnicowanie sytuacji finansowej gospodarstw rolnych według kierunków przepływów pieniężnych

Title: The diversification of the financial standing of farms according to cash flows directions

Abstract: This paper presents results of the financial condition analysis of farms according to cash flow directions. The analysis was conducted taking into consideration the basic criteria of the assessment of the financial liquidity, debt, efficiency and profitabilities.

Keywords: farms, financial liquidity, profitability ratios, debt ratios, efficiency ratios

Full text available in polish in Adobe Acrobat format: www.npt.arpoznan.net/tom377/zeszyt5/art_4.pdf

For citation: Bieniasz A., Gołaś Z., 2006. The diversification of the financial standing of farms according to cash flows directions. Rocz. AR Pozn. 377,Ekonomia 5: 43 - 64;